On Sunday, The Omani Tax Authority issued Decision No. 53/2021 promulgating the executive regulations for the Value Added Tax Law, based on the VAT Law issued by Royal Decree No. 121/2020.   This bylaw includes all procedures related to the general provisions mentioned in the Value Added Tax Law. These are: the procedures for registration, payment, collection of the tax and details of the tax invoice as well as methods of objections and grievances. The regulation consists of 13 chapters with a total of 211 articles.